Study On Accounting Regulation System Based On Two-oriented Society

From the emergence and development history of accounting, we can easily conclude that as the development of market economy and the enlargement of enterprise scale, supervising on accounting should be a continuously improving process. Accounting supervision develops from the primary supervision on authenticity and legality of enterprise accounting to accounting supervision on capital debt status and profit and loss of enterprises. As the development of society and establishing of accounting principles, the purpose of inspection and assessment is enlarged from authenticity and correctness to fairness, which makes the content of accounting supervision increase continuously and the range of accounting supervision enlarge constantly.Premier Wen Jiabao said in the Government Work Report of 2007:"We should initiate vigorously in the whole society for economical, environment-friendly and civilized mode of production and consumption, make saving resource and protecting environment the voluntary action of every enterprise, every village, every unit and every member of the society, make every effort to construct a resource-saving and environment-friendly society." Wuhan is determined to be the pilot city to implement "the resource-saving and environment-friendly society". This thesis is to discuss the study on accounting supervision system suitable for "the resource-saving and environment-friendly society" on the basis of combined analysis of the general conditions of the accounting supervision system in our country.The thesis consists of 5chapters. The first chapter is introduction, which introduces the background and significance of studying the accounting supervision system suitable for "the resource-saving and environment-friendly society" as well as the main study method and train of thought of this thesis. The second chapter summarizes "the resource-saving and environment-friendly society" and the accounting supervision system. This chapter states the background and significance of implementing "the resource-saving and environment-friendly society" and analyzes the composition elements of the current accounting supervision systems at home and abroad. analyzes in detail the supervision subject, object, means and methods of supervision of the current accounting supervision system in our country. The third chapter chapter analyzes the "resource-savingandenvironment-friendly"."Resource-savingand environment-friendly" comes down to accounting aspect of the social responsibilities enterprises fulfill. This chapter concludes that the accounting supervision system with "resource-saving and environment-friendly" character is a powerful guarantee of improving capital market and pushing "the resource-saving and environment-friendly society". The fourth chapter points out the way to establish the accounting supervision system suitable for "the resource-saving and environment-friendly society" from the supervision subject, object, means and methods of supervision. The last chapter is the conclusion, which gives the conclusion and limitations of this thesis, and the future endeavor direction.